(1) In proceedings for
an offence against this Act, an allegation in the complaint of any of the
following matters is, in the absence of evidence to the contrary, taken to be
proved —
(a) that
at a specified time a specified person did not have a current assessment
notice;
(b) that
at a specified time a negative notice or an interim negative notice had been
issued to a specified person and was current.
(2) In proceedings for
an offence against subsection (2), (3) or (5) of
section 22, an allegation in the complaint that an employer was aware of
a specified matter referred to in that subsection is, in the absence of
evidence to the contrary, taken to be proved.
(3) In proceedings for
an offence against this Act, an assessment notice, negative notice, interim
negative notice or other notice issued under this Act may be proved by
tendering a copy of it certified by the CEO to be a true copy of the original.
(4) Unless the
contrary is proved, it is to be presumed that a document purporting to have
been signed by the CEO was signed by a person who at the time was the CEO.
(5) Unless the
contrary is proved, it is to be presumed that a document purporting to have
been signed by a delegate of the CEO was signed by a person who at the time
was a delegate of the CEO and was authorised to sign it.
(6) This section is in
addition to, and does not affect the operation of, the Evidence Act 1906
.